Schedule 1, Part 2, paragraph 18(1)

For the purposes of Part 1 of this Schedule, an amount is an “equivalent amount”, in relation to an amount denominated in sterling, if it is an amount of equal value denominated wholly or partly in another currency or unit of account.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-01-19; changes after this date are not shown.